1331 – Enforcement With Other Taxes.
§ 1331. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant to the authority of this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law enacted pursuant to […]
1320 – Short Title.
§ 1320. Short title. This article shall be known and may be cited as the “city income tax surcharge act”.